Factors Affecting Corporate Social Responsibility

Nadlurotul Kholiffah, Devinta Cahya Ningsih, Sri Retnoningsih

Abstract


Corporate Social Responsibility (CSR) is a corporate activity with a social responsibility to the surrounding community and society to stakeholders. This study examines the effect of female directors, company size, and audit committees on corporate social responsibility. Then it was conducted in mining and energy companies listed on the Indonesia Stock Exchange (IDX) in 2021. The sampling technique used purposive sampling from 63 mining companies listed on the IDX 2021 become 43 companies. Data is obtained in the form of annual report documentation routinely published annually by each company. The analysis method is the multiple linear regression processed using Smart PLS software to process the quantitative data widely. The test results show that female directors do not affect CSR, then company size does not affect CSR, and the Audit Committee influences CSR.

 

Keywords: Corporate Social Responsibility, Women Directors, Company Size, Audit Committee

 


Full Text:

PDF

References


Al Fadli, A., Sands, J., Jones, G., Beattie, C., & Pensiero, D. (2019). Board gender diversity and CSR reporting: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 13(3), 29–52. https://doi.org/10.14453/aabfj.v13i3.3

Doddy Setiawan, R. T. H. dan A. W. (2018). Setiawan et al. , 1 – 15 MIX: Jurnal Ilmiah Manajemen, Volume VIII, No. 1, Feb 2018. VIII(1), 1–15.

Erawati, T., & Sari, L. indah. (2021). PENGARUH KEPEMILIKAN MANAJERIAL , UKURAN PERUSAHAAN, MANAJEMEN LABA DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CSR (Studi Empiris Perusahaan manufaktur subsektor Food and Beverage Yang Tercantum Di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Analisa Akuntansi Dan Perpajakan, 5(1), 45–59. https://doi.org/10.25139/jaap.v5i1.3640

Fahmi, M. (2019). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 19(1), 26–39. https://doi.org/10.30596/jrab.v19i1.3322

Frista, F., & Fernando, K. (2020). The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure. Jurnal Siasat Bisnis, 24(2), 138–147. https://doi.org/10.20885/jsb.vol24.iss2.art4

Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., Ketchen, D. J., Hair, J. F., Hult, G. T. M., & Calantone, R. J. (2014). Common Beliefs and Reality About PLS: Comments on Rönkkö and Evermann (2013). Organizational Research Methods, 17(2), 182–209. https://doi.org/10.1177/1094428114526928

Loka, W. P., Sumadja, W. A., & Resmi. (2017). PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016). Journal of Chemical Information and Modeling, 21(2), 1689–1699. https://www.oecd.org/dac/accountable-effective-institutions/Governance Notebook 2.6 Smoke.pdf

Maryujati, A. G., Leon, F. M., & Purba, Y. E. (2022). Faktor yang menentukan corporate social responsibility pada sektor perbankan yang terdaftar di BEI. 4(10), 4284–4298.

Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506

Mu’minin, F. M. J., & Surjandari, D. A. (2019). The Influence of Corporate Governance and Corporate Characteristics on Disclosure of Corporate Social Responsibility. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 572–590.

Musallam, S. R. M. (2018). The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure. Benchmarking, 25(9), 4125–4138. https://doi.org/10.1108/BIJ-03-2018-0050

Oino, I., & Liu, J. (2022). Do Female Board Members Influence Corporate Social Responsibility Performance? IIM Kozhikode Society and Management Review, 11(2), 195–206. https://doi.org/10.1177/22779752211073643

Oktaviandita, N. A., & Yuliandhari, W. S. (2022). Pengaruh Profitabilitas , Feminisme Dewan , Dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility ( Studi Pada Perusahaan Yang Terdaftar Dalam Indeks Kompas 100 Tahun The Effect Of Profitability , Board Feminism , And Media Exposure On . 9(3), 1395–1403.

Prasetya, W., & Sari, D. P. (2022). Pengaruh Ukuran Dewan Komisaris Independen sebagai Moderator Hubungan Ukuran Perusahaan (Size) terhadap Pengungkapan Corporate Social Responsibility. Jurnal Pendidikan Tambusai, 6(25), 3391–3399.

Pucheta-Martínez, M. C., Bel-Oms, I., & Gallego-Álvarez, I. (2022). Corporate social responsibility reporting and capital structure: Does board gender diversity mind in such association? Corporate Social Responsibility and Environmental Management, November, 1–13. https://doi.org/10.1002/csr.2437

Puwanenthiren Pratheepkanth. (2023). CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES : A COMPARATIVE ANALYSIS BETWEEN AUSTRALIAN AND SRI LANKAN MARKET Pratheepkanth Puwanenthiren * Balaputhiran Sathasivam. 19(1), 98–110.

Ramon-Llorens, M. C., Garcia-Meca, E., & Pucheta-Martínez, M. C. (2021). Female directors on boards. The impact of faultlines on CSR reporting. Sustainability Accounting, Management and Policy Journal, 12(1), 156–183. https://doi.org/10.1108/SAMPJ-07-2019-0273

Rivandi, M., & Putri, A. H. (2019). Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan High Profile Di Bursa Efek Indonesia). Jurnal Manajemen Dan Bisnis, 8(1), 128–141. https://doi.org/10.34006/jmbi.v8i1.77

Rizky. H, R., Afrizal, & Puspa Arum, E. D. (2019). Pengaruh Kepemilikan Manajemen serta Kepemilikan Institusional, Profitabilitas dan Kinerja Lingkungan (Enviromental Disclosure) Terhadap Pengungkapan Corporate Social Responsibility. 34–44.

Sisca, S., Abdurohim, D., Alfiana, A., & Muniarty, P. (2022). Corporate Social Responsibility Perusahaan. 10(2), 177–200. https://repository.penerbitwidina.com/publications/353742/corporate-social-responsibility-perusahaan

Subara, V. M., & Saragih, F. D. (2020). Analisis Pengaruh Profitabilitas dan Leverage terhadap Pengungkapan Corporate Social Responsibility. Proceeding SENDIU 2020, 483–494.

Tang, S., & Sari, A. W. (2022). Pengaruh dewan direksi wanita pada pelaporan tanggung jawab sosial perusahaan 2017 -2021. 5(3), 1441–1450.

Utamie, D. N., Akram, A., & Nugraha Ardana Putra, I. N. (2020). Analisis Faktor-Faktor yang Mempengaruhi CSR Disclosure Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018. E-Jurnal Akuntansi, 30(1), 265. https://doi.org/10.24843/eja.2020.v30.i01.p20

Wang, C., Deng, X., Álvarez-Otero, S., Sial, M. S., Comite, U., Cherian, J., & Oláh, J. (2021). Impact of women and independent directors on corporate social responsibility and financial performance: empirical evidence from an emerging economy. Sustainability (Switzerland), 13(11), 1–17. https://doi.org/10.3390/su13116053

Zulhaimi, H., Nuraprianti, N. R., Akuntansi, P. S., Pendidikan, F., Universitas, B., & Indonesia, P. (2019). Pengaruh Profitabilitas , Ukuran Dewan Komisaris , dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure terhadap lingkungan ( planet ) dan masyarakat Komisaris , dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosur. 7(3), 555–566.


Refbacks

  • There are currently no refbacks.